0001437749-23-019781.txt : 20230829 0001437749-23-019781.hdr.sgml : 20230829 20230712162428 ACCESSION NUMBER: 0001437749-23-019781 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230712 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Diffusion Pharmaceuticals Inc. CENTRAL INDEX KEY: 0001053691 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 300645032 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 20 PARK PLAZA STREET 2: SUITE 424 CITY: BOSTON STATE: MA ZIP: 02216 BUSINESS PHONE: (617) 744-4400 MAIL ADDRESS: STREET 1: 20 PARK PLAZA STREET 2: SUITE 424 CITY: BOSTON STATE: MA ZIP: 02216 FORMER COMPANY: FORMER CONFORMED NAME: Diffusion Pharmaceuticals Inc. DATE OF NAME CHANGE: 20160115 FORMER COMPANY: FORMER CONFORMED NAME: RestorGenex Corp DATE OF NAME CHANGE: 20140307 FORMER COMPANY: FORMER CONFORMED NAME: Stratus Media Group, Inc DATE OF NAME CHANGE: 20080722 CORRESP 1 filename1.htm dffn20230712_corresp.htm

 

DIFFUSION PHARMACEUTICALS INC.

300 East Main Street

Suite 201

Charlottesville, Virginia 22902

 

July 12, 2023

 

VIA EDGAR

 

Suzanne Hayes

Dillon Haigus

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Diffusion Pharmaceuticals Inc.

Registration Statement on Form S-4

(File No. 333-271823)
Originally filed on May 11, 2023, as amended

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Diffusion Pharmaceuticals Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-4 to become effective on Thursday, July 13, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.

 

The Registrant requests that it be notified of such effectiveness by a telephone call to David Rosenthal, Esq. of Dechert LLP, counsel to the Registrant, at (212) 698-3616 or by an email to david.rosenthal@dechert.com.

 

Thank you for your assistance. If you should have any questions, please contact Mr. Rosenthal at (212) 698-3616.
        

 

Very truly yours,
   
   
   
 

/s/ Robert J. Cobuzzi, Jr., Ph.D.       

 

Robert J. Cobuzzi, Jr., Ph.D.

President and Chief Executive Officer